Civic Intelligence

Berkeley County Congregational Cooperative Action Project Inc.

990 • Fiscal year 2017 • EIN 31-1051462

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 02, 2018

336 South Queen StreetMartinsburg, WV 25401-3232

(304) 263-3940

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

23rd percentile

-10.0%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$238,494

Down $36,466 (-13%) from 2016

Net Assets

Down

$238,474

Down $32,817 (-12%) from 2016

Liabilities

Down

$20

Down $3,649 (-99%) from 2016

Revenue

Down

$328,498

Down $44,211 (-12%) from 2016

Expenses

Up

$361,315

Up $1,376 (+0.4%) from 2016

Net Income

Down

-$32,817

Down $45,587 (-357%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $131,929Liabilities 2011: $4,722Net Assets 2011: $127,2072011Assets 2012: $131,544Liabilities 2012: $6,100Net Assets 2012: $125,4442012Assets 2013: $203,749Liabilities 2013: $3,266Net Assets 2013: $200,4832013Assets 2014: $221,734Liabilities 2014: $722Net Assets 2014: $221,0122014Assets 2015: $260,388Liabilities 2015: $1,867Net Assets 2015: $258,5212015Assets 2016: $274,960Liabilities 2016: $3,669Net Assets 2016: $271,2912016Assets 2017: $238,494Liabilities 2017: $20Net Assets 2017: $238,4742017Assets 2018: $221,930Liabilities 2018: $0Net Assets 2018: $221,9302018Assets 2019: $197,631Liabilities 2019: $600Net Assets 2019: $197,0312019Assets 2020: $335,030Liabilities 2020: $3,197Net Assets 2020: $331,8332020Assets 2021: $572,959Liabilities 2021: $500Net Assets 2021: $572,4592021Assets 2022: $632,448Liabilities 2022: $500Net Assets 2022: $631,9482022Assets 2023: $666,162Liabilities 2023: $14,352Net Assets 2023: $651,8102023Assets 2024: $723,510Liabilities 2024: $25,182Net Assets 2024: $698,3282024

Highlighted filing

2017

Assets$238,494
Liabilities$20
Net Assets$238,474

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $454,9532011Expenses 2012: $370,6302012Revenue 2013: $457,490Expenses 2013: $382,451Net Income 2013: $75,0392013Revenue 2014: $405,095Expenses 2014: $384,566Net Income 2014: $20,5292014Revenue 2015: $337,825Expenses 2015: $300,316Net Income 2015: $37,5092015Revenue 2016: $372,709Expenses 2016: $359,939Net Income 2016: $12,7702016Revenue 2017: $328,498Expenses 2017: $361,315Net Income 2017: -$32,8172017Revenue 2018: $339,606Expenses 2018: $356,150Net Income 2018: -$16,5442018Revenue 2019: $437,857Expenses 2019: $462,756Net Income 2019: -$24,8992019Revenue 2020: $521,148Expenses 2020: $386,346Net Income 2020: $134,8022020Revenue 2021: $512,193Expenses 2021: $271,567Net Income 2021: $240,6262021Revenue 2022: $431,298Expenses 2022: $371,809Net Income 2022: $59,4892022Revenue 2023: $671,914Expenses 2023: $652,052Net Income 2023: $19,8622023Revenue 2024: $736,676Expenses 2024: $690,158Net Income 2024: $46,5182024

Highlighted filing

2017

Revenue$328,498
Expenses$361,315
Net Income-$32,817
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 2, 2018
Return Version
2017v2.2
Gross Receipts
$328,498
Mission and Program Overview

Mission

Emergency Financial/Food Assistance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,648$199,902▼ $34,746
Investments in Publicly Traded Securities$25,818$25,883▲ $65
Prepaid Expenses and Deferred Charges$9,481$10,200▲ $719
Pledges and Grants Receivable$2,500--
Land, Buildings, and Equipment, Net$880$651▼ $229
Total Assets$274,960$238,494▼ $36,466
Other Assets Total$1,633$1,858▲ $225
Liabilities
Accounts Payable and Accrued Expenses$3,669$20▼ $3,649
Total Liabilities$3,669$20▼ $3,649
Net Assets / Fund Balance
Unrestricted Net Assets$271,291$238,474▼ $32,817
Total Net Assets Fund Balance$271,291$238,474▼ $32,817
Total Liabilities and Net Assets / Fund Balance$274,960$238,494▼ $36,466

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$651$3,600$4,251
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve TruaxPresident
Phil SteptoeVice President
Beverly HosbyDirector
Beverly Van MetreDirector
Catherine ThompsonDirector
Doug FryeDirector
Frank FarmerDirector
John WashingtonDirector
Judy SiddleDirector
Kin SayreDirector
Lillian SmithDirector
Pam WagonerDirector
Peter MulfordDirector
Rich BuhrmanDirector
Ruanna HessDirector
Sue BoslauDirector
Vel ChapmanDirector
Vicki SmithAsst. Treasurer
Lynne SteptoeSecretary
Pete DufournyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$328,114
Program Service Revenue
$0
Investment Income
$384
Other Revenue
$0
All Other Contributions
$301,361
Change in Net Assets
$-32,817

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory104,601$104,601Estimated $1.00/lb.
Total Noncash Contributions104,601$104,601-

Audited Revenue Reconciliation

Revenue per Audited Statements
$328,498
Total Revenue per Audited Statements
$328,498
Total Revenue per Form 990
$328,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$343,175
Other Expenses$18,140
Total Fundraising Expense$2,943
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$343,175--$343,175
Fees for Services Accounting$0$3,900$0$3,900
Occupancy$1,738$1,737$0$3,475
Information Technology$871$871$194$1,936
Office Expenses$878$878$0$1,756
Insurance$597$596$0$1,193
All Other Expenses$0$392$294$686
Other Expenses$0$0$594$594
Depreciation Depletion$0$229$0$229
Total Functional Expenses$348,609$9,763$2,943$361,315

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$361,315
Total Expenses per Audited Statements$361,315
Total Expenses per Form 990$361,315
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Berkeley County Congregational Cooperative Action Project Inc
EIN
31-1051462
Phone
3042633940
Address
336 South Queen Street, Martinsburg, WV 25401-3232

Signing Officer

Name
Peter Dufourny
Title
Treasurer
Phone
3042633940
Signed
2018-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Dufourny
Formed
1982
Legal Domicile
Wv
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
101

Preparer

Firm
J C Kunkle & Associates AC
Address
164 Lina Lane, Martinsburg, WV 25405-5227
Preparer
John C Kunkle
Phone
3042639299
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

It is presented at Board meeting for review.

Pt VI, Line 12C

Annual conflict of interest disclosure statement required.

Pt VI, Line 19

These documents are available upon request and are presented at annual meeting.

Pt VI, Line 6

The Organization has members.

Pt VI, Line 7A

Members elect governing body.

Pt VI, Line 2

Phil Steptoe and Lynne Seibert Steptoe are husband and wife.

Pt XII, Line 2C

No changes in process. Oversight by Executive Committee.

Form 990, Part IX, Line 24E

Postage 586. 0. 292. 294.

Form 990, Part IX, Line 24E

Miscellaneous 100. 0. 100. 0.

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IRS990/InsuranceGrp/ProgramServicesAmt0597
IRS990/InsuranceGrp/TotalAmt01193
IRS990/InvestmentIncomeGrp/ExclusionAmt0384
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0384
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt025818
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025883
IRS990/IRPDocumentCnt069
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03600
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0880
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0651
IRS990/LandBldgEquipCostOrOtherBssAmt04251
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Emergency Financial/Food Assistance
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0271291
IRS990/NetAssetsOrFundBalancesEOYAmt0238474
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0104601
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01737
IRS990/OccupancyGrp/ProgramServicesAmt01738
IRS990/OccupancyGrp/TotalAmt03475
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0878
IRS990/OfficeExpensesGrp/ProgramServicesAmt0878
IRS990/OfficeExpensesGrp/TotalAmt01756
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01633
IRS990/OtherAssetsTotalGrp/EOYAmt01858
IRS990/OtherExpensesGrp/Desc0Licenses and permits
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Dues and subscriptions
IRS990/OtherExpensesGrp/Desc3Printing
IRS990/OtherExpensesGrp/FundraisingAmt01861
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt3594
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1845
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2275
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1845
IRS990/OtherExpensesGrp/ProgramServicesAmt2505
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt01901
IRS990/OtherExpensesGrp/TotalAmt11690
IRS990/OtherExpensesGrp/TotalAmt2780
IRS990/OtherExpensesGrp/TotalAmt3594
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09481
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010200
IRS990/PrincipalOfficerNm0PETER DUFOURNY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0372447
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0338015
IRS990/PYInvestmentIncomeAmt0238
IRS990/PYOtherExpensesAmt021924
IRS990/PYOtherRevenueAmt024
IRS990/PYRevenuesLessExpensesAmt012770
IRS990/PYTotalExpensesAmt0359939
IRS990/PYTotalRevenueAmt0372709
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-32817
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Miscellaneous 2013: 0. 2014: 0. 2015: 1444. 2016: 24. 2017: 0. Description: Fundraising 2013: 913. 2014: 994. 2015: 0. 2016: 0. 2017: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0328114
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0372447
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0336035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0402576
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0455981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01895153
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0384
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0346
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0525
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0596
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0384
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0238
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0525
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02089
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00130
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt024
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01444
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0913
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03375
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99710
IRS990ScheduleA/PublicSupportPY509Pct00.99530
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01895153
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0328114
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0372447
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0336035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0402576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0455981
IRS990ScheduleA/Total509Grp/TotalAmt01895153
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01900617
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0651
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04251
IRS990ScheduleD/ExpensesSubtotalAmt0361315
IRS990ScheduleD/RevenueSubtotalAmt0328498
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0651
IRS990ScheduleD/TotalExpensesPerForm990Amt0361315
IRS990ScheduleD/TotalRevenuePerForm990Amt0328498
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0328498
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0361315
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Emergency Financial and Food
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0343175
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Payments on behalf of individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02500

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.25$6.98$7.37$6.90$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.14$6.52$6.72$6.52$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$0.01$6.32$4.31$3.72$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$0.01$5.72$5.12$2.72$2.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$0.03$3.32$5.21$3.86$1.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.01$1.97$4.38$4.63$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$3.40$3.56$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$3.28$3.61$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.04$2.71$3.73$3.60$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.60$0.02$2.59$3.38$3.00$0.38
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.01$2.21$4.05$3.85$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.00$4.57$3.82$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.06$1.25$3.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.05$1.27$4.55
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits